https://www.taxtmi.com/forum/issue?id=119082 Section 16(4) imposes a time limit for availing Input Tax Credit tied to the due date for filing the statutory return under section 39. The Gujarat High Court had allowed ITC where a belated interim return form was filed, but that interpretation was later reversed by a higher appellate decision. Subsequent amendment to the procedural rule replacing the interim return form raises questions about application to prior periods, while pending challenges and some high court rulings maintain a strict temporal bar and reject delayed filing with fee as curing the limitation. en-us Thu, 25 Apr 2024 15:22:16 +0530 Fri, 24 Jan 2025 10:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119082 Section 16(4) imposes a time limit for availing Input Tax Credit tied to the due date for filing the statutory return under section 39. The Gujarat High Court had allowed ITC where a belated interim return form was filed, but that interpretation was later reversed by a higher appellate decision. Subsequent amendment to the procedural rule replacing the interim return form raises questions about application to prior periods, while pending challenges and some high court rulings maintain a strict temporal bar and reject delayed filing with fee as curing the limitation. Discussion-Forum GST Thu, 25 Apr 2024 15:22:16 +0530 https://www.taxtmi.com/forum/issue?id=119082